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International Accounting Harmonization
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Today's competitive economic environment requires companies to create integrated, forward-thinking business strategies. Accounting plays a large part in the creation of these strategies by establishing step-by-step guidelines for achieving strategic objectives. In short, international accounting standards and local accounting standards play a major role in the success rate of a company's overall accounting scheme. International Accounting Harmonization analyzes the differences between national accounting rules and international accounting methods, showing that when firms adopt international accounting standards they achieve significantly higher positive coefficients compared with firms that only take on local accounting strategies.
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